| United States. Bureau of Internal Revenue - 1920 - 346 էջ
...Section 1309 of the Revenue Act of 1918 (approved Feb. 24, 1919), provides in part as follows: " That the Commissioner, with the approval of the Secretary, is hereby authorized to make all needful rules and regula|(ji|Jte for the enforcement of the provisions of this Act." In pursuance of the foregoing provision... | |
| United States - 1920 - 1054 էջ
...such board bills. [40 Stat. L. 1114.] SEC. 622. [Allowances for unavoidable less of wines.] That the Commissioner, with the approval of the Secretary, is hereby authorized to make such allowances for unavoidable loss of wines while on storage or during cellar treatment as in his... | |
| United States - 1920 - 1064 էջ
...be under the supervision of such officer or officers as the Commissioner shall deem proper, and the Commissioner, with the approval of the Secretary, is hereby authorized to make such regulations from time to time as may be necessary to give force and effect to this section and... | |
| United States - 1920 - 1052 էջ
...$t, 1919 (4f) Stat., Wf>7).} unavoidable loss „. , A ' • ' •• i .1 lt jt o of wine. That the s made of any claim upon the United States, or of any part or share thereof, o such allowances for unavoidable loss of wines while on storage or during cellar ti-eatment as in his... | |
| United States. Internal Revenue Service - 1921 - 348 էջ
...pursuance of any such contract, undertaking, or agreement. AUTHORITY FOR REGULATIONS. SEC. 1309. That the Commissioner, with the approval of the Secretary,...regulations for the enforcement of the provisions of this Act. ART. 1800. Promulgation of regulations. — In pursuance of the statute the foregoing regulations... | |
| United States - 1921 - 642 էջ
...and regulations. SEC. 1303. That the Commissioner, with the approval of the fo£S££ttaxl for en~ Secretary, is hereby authorized to make all needful...regulations for the enforcement of the provisions of this Act. The Commissioner, with such approval may by regulation provide wttnomoaSifmeilti that any... | |
| United States U.S. Congress. Senate. Committee on finance - 1921 - 828 էջ
...upon anv quarterly return. SEC. 206. That the commissioner, with the approval of the Secretary, is authorized to make all needful rules and regulations for the enforcement of the provisions of this act. The commissioner, with such approval, may by regulation provide that any return required... | |
| Lamar Taney Beman - 1921 - 368 էջ
...due upon any quarterly return. SEC. 206. That the commissioner with the approval of the secretary, is authorized to make all needful rules and regulations for the enforcement of the provisions of this act. The commissioner with such approval may by regulation provide that any return required by... | |
| Thomas Sewall Adams - 1921 - 452 էջ
...express statutory delegation of power to the Commissioner "with the approval of the Secretary" to make all needful rules and regulations for the enforcement of the provisions of the income tax statutes.2 To a limited extent collectors and subordinate officers have statutory duties... | |
| Emerson Emanuel Rossmoore - 1922 - 592 էջ
...year, or both, together with the costs of prosecution. . . . RULES AND REGULATIONS Sec. 1303. That the Commissioner, with the approval of the Secretary,...regulations for the enforcement of the provisions of this Act. . . . FRACTIONAL PARTS OF A CENT Sec. 1306. That in the payment of any tax under this Act... | |
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